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Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… financial activities. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district … (includes audit committee charter template) Other auditing roles External Auditor Internal Auditor Claims Auditor/Deputy … Claims Auditor Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 … …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeOpinion 92-42
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of … lease a portion of the lot for town parking purposes and, in consideration therefor, would agree to plow snow on the … not used for town parking if the snow plowing is primarily in furtherance of a proper town purpose and the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-42North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… Two of the State University of New York’s (SUNY) flagship campuses, Buffalo and Stony Brook, did not properly monitor or restrict access to …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomOtego-Unadilla Central School District – Financial Condition (2013M-84)
… Board continued to adopt budgets that included annual real property tax levy increases even though the District had funding … other identified needs. Develop a plan for the use of the surplus balances in unexpended surplus funds identified in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Town of Parma – Financial Management and Information Technology (2012M-96)
… of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … written disaster recovery plan. Designate an employee who does not work in the Finance Office as the system …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance … fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… paid to the City of Glen Cove (City), $75,039, and to the school district and library, $300,875. Tax exemptions …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mFonda-Fultonville Central School District – Reserves Management (2021M-157)
… is a risk that the District may overfund reserves which can result in higher than necessary real property tax levies. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Opinion 98 - 19
… added). The clear import of the quoted language is to make the installment purchase contract subject to the same …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Accounting for Compensated Absences – Updated and Clarified
Accounting for Compensated Absences – Updated and Clarified
https://www.osc.ny.gov/files/local-government/publications/pdf/compensatedabsences.pdfSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director did not maintain a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mDiNapoli Releases Annual IDA Report
… on their feet, with careful review of the tax breaks they offer and the impact on local government budgets.” DiNapoli’s … accounted for nearly 59 percent of the total value. The Capital District region had the highest total project value …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportOpinion 94-12
… officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … the availability of the property and soliciting price quotations from several prospective lessees or …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… The New York State Common Retirement Fund (Fund) has reached … energy and energy efficiency goals, prevent deforestation, publish sustainability reports and appoint directors with …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli Releases October State Cash Report
… million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April … The General Fund ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s … through October totaled $42.3 billion and were just under $4 billion or 10.3 percent higher than the same period last …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … State and Local Retirement System. The release of this report was held due to the findings being referred to outside … or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1